Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
225.0000 EYEGLASSES AND OTHER OPHTHALMIC MATERIALS—Regulation 1592
225.0080 Optometrist as Retailer. An optometrist is a retailer of goggles, sunglasses, colored glasses or occupational eye-protective devices, frames and any other tangible personal property which is not "consumed" by the optometrist in performance of professional services in the diagnosis, treatment, or correction of conditions of the human eye. 12/23/65. (Am. 2002–2).